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Form 10301: CD Encryption Code Authorization For CP 2100/ 972CG Notices
Treasury - Internal Revenue Service Form 10301 is used to authorize a contact person to receive an encryption code for CP2100/972CG Notices; the timeframe allows 5 business days from receipt.
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IRS Form 10301 - CD Encryption Code Authorization For CP 2100/ 972CG Notices
Treasury - Internal Revenue Service Form 10301 is used to authorize a contact person to receive an encryption code for CP2100/972CG Notices; the timeframe allows 5 business days from receipt.
Risk Radar
Scan points- 1Ensure you check the box confirming authorization on Page 2 before signing; otherwise, the authority is not confirmed.
- 2Failing to check 'Original' or 'Revised' at the top of Form 10301.
- 3Using ink other than black for any required field on the form.
- 4Not providing a self-assigned ten-digit PIN that is alphanumeric (no special characters).
- 5Omitting the nine-digit Taxpayer Identification Number (TIN) in Block 3.
Plain English
This form lets a company officially designate someone to get a special digital key (encryption code) needed to open tax notices sent on a CD. This authorization is required if the company receives Notice CP2100 or Notice 972CG, which relates to backup withholding or proposed penalties.
Submission Date
- Filing date: 2017-02-09 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization needs to authorize a contact person to receive an encryption code required to read a compact disk (CD) containing Notice CP2100 or Notice 972CG.
- Do not use Form 10301 when the authorization is for something other than reading a CD containing Notice CP2100/972CG Notices.
- Check Form 10301 instead when authorizing receipt of encryption codes for Notice CP2100 or Notice 972CG.
Form selector
Use this form or another form?
Receiving a CD with a penalty proposed on Information Returns
The form authorizes contact to receive the code for Notice 972CG.
✓ Check that you check the appropriate box.
Needing authorization for a Backup Withholding List notice
This form specifically covers authorizing receipt of the encryption code for Notice CP2100.
✓ Confirm your request type is 'Original' or 'Revised'.
General company authorization to receive IRS CD codes
The form serves as a general authorization mechanism for these specific notices.
✓ Verify all fields marked with an asterisk (*) are completed.
Deadline or filing window
The filing window allows 5 business days from the date the IRS receives Form 10301. The form must be completed and submitted within this timeframe to ensure the contact person receives the encryption code promptly. No specific extension period is stated in the official source.
Checklist
What you need before filling it out
Type of request (Block 1)
Check box for Original or Revised · Top of Form 10301, Page 2
Payer Legal name & Address (Block 2)
Company's legal name and complete street address · Block 2, Form 10301, Page 1
TIN (Block 3)
Nine-digit EIN or SSN of the payer · Block 3, Form 10301, Page 1
Primary Contact Info (Block 4)
Name and telephone number of primary contact · Block 4, Form 10301, Page 2
PIN (Block 6)
Self-assigned ten alphanumeric digits (no special characters) · Block 6, Form 10301, Page 2
Submission Deadline
Allow 5 business days from date IRS receives form · Instructions for Form 10301, Page 2
Before you submit
- 1Ensure all fields marked with an asterisk (*) are completed.
- 2Confirm you have typed or printed the form in black ink.
- 3Verify that the Primary Company Contact's name and telephone number are listed correctly.
- 4Check that the self-assigned 10-digit PIN contains only alphanumeric characters (no special characters).
- 5Confirm the official signing party meets the requirements of Block 7 based on the entity type.
- 6Verify the form is signed and dated by an official of the company or organization in Block 8.
- 7If applicable, attach a copy of a power of attorney to Form 10301.
How to file this form
- 1Complete Block 1 by checking the box for Original or Revised, and complete all other required fields using black ink.
- 2Fill out Blocks 2 through 6 with your company's legal name, address, TIN (EIN/SSN), primary contact details, secondary contact details, and a self-assigned PIN.
- 3Complete Block 7 by confirming you have read the affidavit and are authorized to sign on behalf of the payer. Then, complete Block 8 by signing, titling, and dating the form.
- 4Mail Form 10301 to Internal Revenue Service at 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430, or fax it using (877) 477-0572 (U.S.).
Known limitations
- 1The Form 10301 automatically revokes all prior authorizations.
- 2This form is used specifically to authorize a contact person to receive an encryption code for Notice CP2100 or Notice 972CG.
- 3If the applicant is not one of the specified entities (e.g., sole proprietorship, corporation, partnership), it may need modification.
- 4The encryption code will not be provided prior to PIN verification.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Revision 1 from January 2017 (Rev. 1-2017). The source does not point to a specific 'latest information' page, but it provides the form's official revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 01/2017 (Rev. 1-2017).
- Fee — Not stated in the official source.
- Mailing address — confirm IRS is at 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430.
- Signature — ensure it is signed by an official of the company or organization.
- Required Fields — verify all fields marked with an asterisk (*) are completed.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 10301 for future reference.
- 2The contact person is responsible for knowing the company's self-assigned PIN (Block 6).
- 3Upon receipt of the CD, the primary or secondary contact must call the IRS to receive the encryption code.
- 4If an error occurs, one can revise Form 10301 and check the 'Revised' box at the top of the form.
Sources
- SRCForm p.2 - The timeframe allows 5 business days from the date IRS receives this form.
- SRCInstructions p.2 - Use Form 10301 to authorize a contact person to receive an encryption code required to read Notice CP2100 or Notice 972CG.
- SRCForm p.1 - Line 1 requires checking 'Original' or 'Revised'.
- SRCForm p.2 - Block 3 requires the nine-digit Taxpayer Identification Number (TIN) [EIN or SSN] of the payer.
- SRCInstructions p.2 - Block 6 requires a self-assigned ten digit PIN, which must be alphanumeric with no special characters.
- SRCForm p.1 - Line 8 requires the form to be signed and dated by an official of the company or organization.
Common confusion points
Who needs to sign this form?
The signature must come from an official of the company or organization (Block 8).
→ Check Block 7 to confirm if the signer is the owner, president/VP, responsible officer, fiduciary, etc.
What is the required PIN?
It must be a self-assigned alphanumeric 10-digit number (Block 6).
→ Ensure it contains only letters and numbers; special characters are not allowed.
How do I know which box to check at the top?
Check 'Original' if submitting for the first time, or 'Revised' if updating an existing authorization.
→ Verify this against your company records before completing Block 1.
Where should I send it?
Mail it to IRS 230 Murall Drive, Kearneysville, WV 25430, or fax it (877) 477-0572.
→ Do not mail and fax simultaneously; choose one method.
What if my company is a partnership?
A responsible and duly authorized member or officer having knowledge of its affairs must complete the form (Block 7).
→ Check Block 7 to confirm the appropriate signatory category for your organization type.
How long do I have to file it?
Allow 5 business days from the date IRS receives Form 10301.
→ Keep track of the submission date to ensure compliance with the timeframe.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Revise Form 10301 to update company information or contact details.
Questions about IRS Form 10301
What is IRS Form 10301 used for?
This form lets a company officially designate someone to get a special digital key (encryption code) needed to open tax notices sent on a CD. This authorization is required if the company receives Notice CP2100 or Notice 972CG, which relates to backup withholding or proposed penalties.
Who must file IRS Form 10301?
The form must be completed and submitted by the owner (if a sole proprietorship), president/vice president/principal officer (if a corporation), responsible/duly authorized member/officer (if a partnership, government entity, or other unincorporated organization), or fiduciary (if a trust or an estate).
What information does IRS Form 10301 require?
The form collects the payer's legal name and address (Block 2), nine-digit Taxpayer Identification Number (TIN) (Block 3), contact information for primary and secondary contacts (Blocks 4 & 5), and a self-assigned ten-digit PIN (Block 6).
When is IRS Form 10301 due?
The authorization must be allowed within 5 business days from the date the Internal Revenue Service receives Form 10301.
Where do I file IRS Form 10301?
Form 10301 should be mailed or faxed to the Internal Revenue Service at 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Faxing is possible via (877) 477-0572 within the U.S.
How do I complete IRS Form 10301?
First, check the box for Original or Revised at the top of the document. Next, fill in all required fields using black ink, including the company's details and contact information. Finally, an official must sign and date Form 10301 (Block 8), attaching a power of attorney if one exists.
What happens if IRS Form 10301 is filed incorrectly?
If the form is not completed correctly, the contact person will not receive the encryption code prior to PIN verification, and this Form 10301 automatically revokes all prior authorizations.
Who needs to sign this form?
The signature must come from an official of the company or organization (Block 8). Check Block 7 to confirm if the signer is the owner, president/VP, responsible officer, fiduciary, etc.
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